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1. What are your goals and functions in studying IT cost management? Explain! 2. Why in cost accounting, to calculate the product COGS, always do

1. What are your goals and functions in studying IT cost management? Explain! 
2. Why in cost accounting, to calculate the product COGS, always do classification of fixed costs and variable costs? 
3. In your opinion, if the company has costs related to official travel expenses and training costs for improving employee skills, should the estimates be included to what cost in determining the COGS?

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